Input Service Distributor registration enables distribution of central and integrated input tax credit under prescribed conditions.

The substituted section requires offices receiving tax invoices for input services on behalf of distinct persons to register as Input Service Distributors and to distribute central or integrated input tax credit on those invoices. Distribution must follow prescribed manner, timing, restrictions and conditions; credits may be allocated between central and integrated tax by issuing a document stating the input tax credit amount, including credits where services are taxed and paid by a distinct person registered in the same State.

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